Gagnon v. R., 99 DTC 845, [1999] 4 CTC 2426 (TCC) -- text
Bowman T.C.J.:
Dubé v. The Queen, 2007 DTC 468, 2005 TCC 779 (Informal Procedure) -- text
Saskatchewan Wheat Pool v. The Queen, 2008 DTC 2520, 2008 TCC 8 -- text
Stanfield v. Canada (Minister of National Revenue), 2005 DTC 5454, 2005 FC 1010 -- text
671122 Ontario Ltd. v. Sagaz Industries Canada Inc., [2001] 2 S.C.R. 983, 2001 SCC 59 -- text
Irwin v. The Queen, 64 DTC 5227, [1964] CTC 362, [1968] S.C.R. 462 -- text
ABBOTT, J. (all concur) :—The material facts in this appeal and cross-appeal are not in dispute. Over a number of years commencing in 1942, respondent, a petroleum engineer, acquired interests in prospective oil lands and in the years 1952, 1953 and 1955